2013 (11) TMI 871

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..... ufacture of several products on job work basis and further they manufacture the same for captive consumption also. The duty is paid on the basis of conversion cost plus raw material cost. At the end of the year 2006-07, it was found that the duty paid by the appellants in respect of some products was in excess and in respect of some products there was short payment. The appellant made up the short .....

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..... td. vs. CCE, Bangalore: 2012 (276) E.L.T. 332 (Kar.). Further, he also submits that they have not claimed refund of the excess payment. 4. The learned Superintendent (AR) submits that the question of adjustment of short payment with the excess payment does not arise. The decision of the Hon'ble High Court does not apply since it was rendered in case where there was provisional assessment. Further .....

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..... ned Superintendent (AR), it has been decided by the Tribunal in the case of Bayer ABS Ltd. vs. CCE, Vadodara: 2012 (281) E.L.T. 296 (Tri.-Ahmd.) that revenue neutrality is not a ground and the interest is liable to be paid. Since no refund of excess payment was admissible to the appellant, obviously the only conclusion prima facie possible would be that the appellant has to pay interest on the sho .....

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